企业嵌入社会责任的成本构成分析

Analysis on the Cost Constitution of Social Responsibility Embedded by Enterprises

文章立足于《企业内部控制应用指引第4号—社会责任》,阐释关于企业社会责任涵义,从嵌入性立场重新审视企业社会责任,剖析了企业社会责任成本的构成,并就如何加强企业社会责任成本研究提出了应考虑企业社会责任成本对企业财务决策的影响,合理计量企业社会责任成本,加强监管,规范社会责任成本信息披露等观点。

The paper is based on the Application Guidelines for Internal Control No. 4-Social Responsibility to explain the meaning of corporate social responsibility. It analyzes the constitution of corporate social responsible cost by re-examining the corporate social responsibility from embedded position. And to strengthen corporate social responsible cost research, this paper proposes that corporate social responsible cost should be considered to the impact on corporate financial decision-making and be measured reasonably. It also proooses the research views of strengtheninz suoervision and regulating the information disclosure of social resoonsible cost.